Estate of Bowling v. Commissioner
United States Tax Court
A testamentary trust, which funded a surviving spousal annuity, granted the trustee power to invade trust corpus during the life of the surviving spouse for the emergency needs not only of the surviving spouse but also of decedent's surviving son and brother.
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A testamentary trust, which funded a surviving spousal annuity, granted the trustee power to invade trust corpus during the life of the surviving spouse for the emergency needs not only of the surviving spouse but also of decedent's surviving son and brother. Held, because a payment could be made from trust corpus funding the annuity to someone other than the surviving spouse during the surviving spouse's life, the interest passing to the surviving spouse was not a qualifying income or annuity interest under secs. 2056(b)(7)(B) or (C), I.R.C. 1954, as amended.
1Opinion of the Court
SWIFT, Judge:
Respondent determined a deficiency of $208,394 in the Federal estate tax liability of the estate of Roger D. Bowling. The issue in dispute is whether the interest passing to the surviving spouse was an income interest under section 2056(b)(7)1 that qualifies for the marital deduction.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Decedent, Roger D. Bowling, died on December 25, 1982. Decedent was survived by his spouse, Patricia Lynn Pitts Bowling, by his son, Roger D. Bowling, Jr., and by his brother, Hershel Bowling. On the date of his death, decedent…
2Cases cited18 opinions
- In Matter of Campbell's TrustsSupreme Court of Minnesota · 1977
- Estate of Higgins v. CommissionerUnited States Tax Court · 1988
- Norton v. Georgia Railroad Bank & TrustSupreme Court of Georgia · 1984
- DuBose v. BoxSupreme Court of Georgia · 1980
- Perling v. Citizens & Southern National BankSupreme Court of Georgia · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Kyle v. CommissionerUnited States Tax Court · 1990
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- Estate of Doherty v. Comm'rUnited States Tax Court · 1990
- Estate of Robertson v. CommissionerUnited States Tax Court · 1992
13 more not listed; retrieve them via the Exa API.